Rupa & Company Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	208.98	150.75	67.17	43.27	31.79
Short-Term Investments	-	1,751	2,056	1,067	1,188	1,146
Cash & Short-Term Investments	2,390	1,960	2,206	1,134	1,231	1,178
Cash Growth	44.73%	-11.18%	94.50%	-7.88%	4.53%	8928.94%
Accounts Receivable	-	5,117	4,882	4,329	5,473	3,644
Other Receivables	-	59.52	75.82	72.23	75.44	121.21
Receivables	-	5,196	4,978	4,421	5,569	3,785
Inventory	-	4,541	4,308	4,909	5,878	3,947
Prepaid Expenses	-	15.58	15.94	13.36	23.48	20.71
Other Current Assets	-	378.86	395.72	621.08	486.6	278.85
Total Current Assets	-	12,092	11,904	11,099	13,188	9,210
Property, Plant & Equipment	-	2,401	2,431	2,479	2,311	2,064
Long-Term Investments	-	529.99	21.27	167.98	16.07	13.33
Other Intangible Assets	-	9.12	12.24	58.95	55.73	60.28
Long-Term Deferred Tax Assets	-	-	-	-	-	115.57
Other Long-Term Assets	-	84.31	93.2	73.94	200.53	201.56
Total Assets	-	15,116	14,462	13,879	15,771	11,664
Accounts Payable	-	1,475	1,492	1,302	2,199	1,626
Accrued Expenses	-	334.82	256.74	172.46	297.06	292.01
Short-Term Debt	-	2,200	2,170	2,318	3,322	1,267
Current Portion of Long-Term Debt	-	33.67	46.43	57.27	68.38	55.21
Current Portion of Leases	-	18.31	10.28	15.08	13.46	13.05
Current Income Taxes Payable	-	34.2	45.27	7.1	103.49	194.68
Current Unearned Revenue	-	7.43	15.53	5.24	3.97	5.21
Other Current Liabilities	-	517.69	513.66	506.71	513.72	506.69
Total Current Liabilities	-	4,621	4,550	4,383	6,521	3,960
Long-Term Debt	-	21.97	55.64	102.07	159.34	135.41
Long-Term Leases	-	105.64	110.32	120.61	135.49	147
Long-Term Unearned Revenue	-	19.89	15.6	11.99	14.75	17.2
Pension & Post-Retirement Benefits	-	32.03	22.75	19.2	5.51	2.72
Long-Term Deferred Tax Liabilities	-	139.32	125.92	123.07	117.24	105.04
Other Long-Term Liabilities	-	1.12	1.28	1.08	-	1.75
Total Liabilities	-	4,941	4,881	4,761	6,953	4,369
Common Stock	-	79.52	79.52	79.52	79.52	79.52
Additional Paid-In Capital	-	688.03	688.03	688.03	688.03	688.03
Retained Earnings	-	9,408	8,813	8,350	8,050	6,528
Comprehensive Income & Other	-	-0.06	0.02	0.03	0.17	0.14
Shareholders' Equity	10,137	10,175	9,580	9,118	8,818	7,295
Total Liabilities & Equity	-	15,116	14,462	13,879	15,771	11,664
Total Debt	2,515	2,379	2,393	2,613	3,699	1,618
Net Cash (Debt)	-124.86	-419.57	-186.6	-1,478	-2,467	-439.77
Net Cash Per Share	-1.57	-5.28	-2.35	-18.59	-31.03	-5.53
Filing Date Shares Outstanding	79.69	79.52	79.52	79.52	79.52	79.52
Total Common Shares Outstanding	79.69	79.52	79.52	79.52	79.52	79.52
Working Capital	-	7,471	7,354	6,715	6,667	5,249
Book Value Per Share	127.26	127.95	120.47	114.65	110.88	91.74
Tangible Book Value	10,129	10,166	9,568	9,059	8,762	7,235
Tangible Book Value Per Share	127.16	127.83	120.32	113.91	110.18	90.98
Land	-	233.47	233.47	233.62	257.81	259.41
Buildings	-	1,488	1,486	1,269	1,074	1,030
Machinery	-	1,549	1,464	1,399	1,281	1,037
Construction In Progress	-	-	3.71	197.13	261.27	193.53

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.